Barth v. United States

WilsoN, Judge:

The merchandise under protest herein consists of cotton terry cloth potholders which were classified under schedule 3, part 7, subpart B, item 386.25 of the Tariff Schedules of the United States (referred to infra as TSUS), as other articles of cotton terry, assessed with duty at 20 per centum ad valorem.

The plaintiff claims that the merchandise is properly classifiable under the provision for other furnishings of cotton terry under item 366.65 of TSUS, dutiable at 16 per centum ad valorem.

The pertinent provisions of the TSUS herein are as follows:

Schedule 3.-Textile Fibers and…